Clandestine removal - shortage of goods detected on stock taking ...

Central Excise

July 6, 2021

Clandestine removal - shortage of goods detected on stock taking - MS Ingots - Admissions are the best evidence and need no further proof as is the established principle of Indian Evidence Act in Section 58 thereof. Hence the argument of the appellant that the department has not produced any evidence is not sustainable in the eyes of the admission of the appellant’s Director for the noticed shortage and for simultaneous non compliance of Rule 10 thereof. - AT

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Clandestine removal - shortage of goods detected on stock taking ...

Central Excise

July 6, 2021

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